XML 103 R96.htm IDEA: XBRL DOCUMENT v3.24.2.u1
Allowance for Credit Losses - Summary of Partnerships Carrying Value by Origination Year Grouped by Risk Rating (Details) - USD ($)
Jun. 30, 2024
Dec. 31, 2023
Financing Receivable, Credit Quality Indicator [Line Items]    
2024 $ 7,250,000 $ 27,868,254
2023 21,430,000 222,178,160
2022 222,810,457 232,668,300
2021 119,620,000  
2020   495,000
Prior 495,000 453,594
Total 371,605,457 483,663,308
Governmental Issuer Loans [Member]    
Financing Receivable, Credit Quality Indicator [Line Items]    
2024   13,600,000
2023 13,600,000 66,337,300
2022 81,337,300 143,010,000
2021 119,620,000  
Total 214,557,300 222,947,300
Governmental Issuer Loans [Member] | Performing [Member]    
Financing Receivable, Credit Quality Indicator [Line Items]    
2024   13,600,000
2023 13,600,000 66,337,300
2022 81,337,300 143,010,000
2021 119,620,000  
Total 214,557,300 222,947,300
Taxable Governmental Issuer Loans [Member]    
Financing Receivable, Credit Quality Indicator [Line Items]    
2023   3,000,000
2022 3,000,000 10,573,000
Total 3,000,000 13,573,000
Taxable Governmental Issuer Loans [Member] | Performing [Member]    
Financing Receivable, Credit Quality Indicator [Line Items]    
2023   3,000,000
2022 3,000,000 10,573,000
Total 3,000,000 13,573,000
Property Loans [Member]    
Financing Receivable, Credit Quality Indicator [Line Items]    
2024 7,250,000 7,358,876
2023 6,787,992 48,140,860
2022 48,773,157 66,107,874
2020   495,000
Prior 495,000 453,594
Total 63,306,149 122,556,204
Property Loans [Member] | Performing [Member]    
Financing Receivable, Credit Quality Indicator [Line Items]    
2024 7,250,000 7,358,876
2023 6,787,992 48,140,860
2022 48,773,157 66,107,874
Prior 0 453,594
Total 62,811,149 122,061,204
Property Loans [Member] | Nonperforming [Member]    
Financing Receivable, Credit Quality Indicator [Line Items]    
2020   495,000
Prior 495,000  
Total 495,000 495,000
Unfunded Commitments [Member]    
Financing Receivable, Credit Quality Indicator [Line Items]    
2024   6,909,378
2023 1,042,008 104,700,000
2022 89,700,000 12,977,426
Total 90,742,008 124,586,804
Unfunded Commitments [Member] | Performing [Member]    
Financing Receivable, Credit Quality Indicator [Line Items]    
2024   6,909,378
2023 1,042,008 104,700,000
2022 89,700,000 12,977,426
Total $ 90,742,008 $ 124,586,804